California Board of Equalization

The California Board of Equalization (BOE) is a state agency responsible for managing taxes and ensuring fair tax practices in California. It oversees property taxes, sales and use taxes, and special taxes. The BOE also handles tax appeals, giving taxpayers a platform to contest tax assessments. Its goal is to ensure that taxes are assessed equitably and collected efficiently, helping to fund public services and infrastructure across the state. The board consists of elected members who represent different districts in California, providing oversight and guidance on tax-related matters.